81R5418 JD-D

By: Sheffield H.J.R. No. 91

A JOINT RESOLUTION

proposing a constitutional amendment authorizing the legislature to establish a limit on the amount of ad valorem taxes that may be imposed on the residence homestead of a disabled or elderly person that is constructed under the federal community development block grant program or a housing rehabilitation program of the Texas Department of Housing and Community Affairs and that replaces the person's former residence homestead.

BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS:

SECTION 1. Article VIII, Texas Constitution, is amended by adding Section 1-p to read as follows:

Sec. 1-p. The legislature by general law may provide that ad valorem taxes imposed by a political subdivision on the residence homestead of a disabled person or a person who is 65 years of age or older that consists of a structure built on land that the person previously qualified as part of the person's residence homestead and that was constructed under the federal community development block grant program using nonentitlement grants or under a housing rehabilitation program of the Texas Department of Housing and Community Affairs or a successor program may not be increased above the amount of taxes imposed by the political subdivision on the person's former residence homestead in the most recent tax year in which the political subdivision imposed taxes on the former residence homestead. The legislature shall provide for formulas to protect school districts against all or part of the revenue loss incurred by the implementation of this section. Except as otherwise provided by this subsection, the provisions of Section 1-b(d) of this article applicable to the limitation on school taxes provided by that subsection apply to the limitation provided by this subsection on the taxes imposed by a political subdivision.

SECTION 2. The following temporary provision is added to the Texas Constitution:

TEMPORARY PROVISION. (a) This temporary provision applies to the constitutional amendment proposed by the 81st Legislature, Regular Session, 2009, authorizing the legislature to establish a limit on the amount of ad valorem taxes that may be imposed on the residence homestead of a disabled or elderly person that is constructed under the federal community development block grant program or a housing rehabilitation program of the Texas Department of Housing and Community Affairs and that replaces the person's former residence homestead and expires January 1, 2011.

(b) Section 1-p, Article VIII, of this constitution takes effect January 1, 2010, and applies only to a tax year that begins on or after that date.

SECTION 3. This proposed constitutional amendment shall be submitted to the voters at an election to be held November 3, 2009. The ballot shall be printed to permit voting for or against the proposition: "The constitutional amendment authorizing the legislature to establish a limit on the amount of ad valorem taxes that may be imposed on the residence homestead of a disabled or elderly person that is constructed under the federal community development block grant program or a housing rehabilitation program of the Texas Department of Housing and Community Affairs and that replaces the person's former residence homestead."